and New York Post, “Is our goal 189 next year? Yes, but only if I’m convinced that the team I see we put together is a championship-caliber team.”

Hal also said this about the upcoming 2013 season, “We’ve got some work to do still. We need another bat. We’re not done yet.”

Ok well at least Hal and I agree on one aspect of this off-season, except that I think an asterisk should follow his above statements because thus far I have yet to see the Yankees act like the Yankees.

See in order for Hal’s financial plan to work by 2014, the 2013 Yankees will have to suffer in order for this to work.

Hence, the reason, for GM Brian Cashman being basically limited to offering one-year deals this off-season.

Here is what the Yankees are on the books for in 2014, and remember this is sans Robinson Cano and Curtis Granderson: (thissummary is courtesy of the blog River Avenue Blues)

Potential Bonuses For 2014 ($37.5M): A-Rod ($6M each for 660, 714, 755, 762, and 763 career homers), Jeter (up to $7.5M based on awards)

So, technically the Yankees “can’t afford” to be tied to any more big salaries after this season to keep 2014 under $189 million, which translates into not signing any talented players in their primes or any super star between 32- 35 years old.

This is evident from the few deals made for players past 2013, but even more so from the many purposely missed during this off-season as the Hal free-agent causalities keep on coming.

As according to an article written by FOX SPORTS Jon Paul Morsi gave the reason behind the Yankees pulling the plug on Upton“…. the Yankees apparently don’t have the appetite for the three years and $38.5 million left on Upton’s contract – a somewhat startling development for what has been baseball’s richest franchise.”

I mean come on now, everyone knows that $12 million a year for a player like Upton would be considered the equivalent of baseball having a Black Friday sale. Plus the Yankees are in desperate need of another outfielder as Ichiro Suzuki-Matt Diaz are not everyday players and platooning them should be a last resort. And with Upton an available, the Yankees have a better choice.

In addition to the money issue, the Yankees do not have the prospects in their farm system to give lure another team into giving them some breathing room on the financial side.

If the Yankees farm system was not rotten at the top, Hal’s plan is more feasible but that is not the case so it is either spend money, or lose games. It is that simple.

Bottom-line is the point of the off-season is to improve, and getting Upton would do just that but the Yankees have to use their biggest asset which is cash.

Look it is no secret that this Yankees off-season has been a real wake-up call for fans, as they are adjusting to how things are going to be run in the Bronx from here on out.

And right now my fellow fans that entails an owner whose words do not match his actions, which does not equate to winning, at least in my eyes.